- 8 -
and 1990 tax returns. A jury convicted Anthony of all these
section 7201 and 7206(2) charges.
Discussion
1. Rule 41(a)--Amended Reply
Rule 41(a)8 provides that after a case has been noticed for
trial, a party may amend a reply only by leave of Court or by
written consent of the adverse party, and “leave shall be given
freely when justice so requires.” In the instant case respondent
has not consented to petitioners’ proposed amended reply.
Petitioners contend that justice requires the Court to allow
the proposed amended reply because petitioners inadvertently
failed to deny the affirmative allegations in paragraph 7 of the
answer, and petitioners should be permitted to litigate the
amount of their tax liabilities.
Respondent contends that respondent’s counsel had drawn
petitioners’ counsel’s attention to Rule 37 and the desirability
8 Rule 41(a) provides, in pertinent part, as follows:
RULE 41. AMENDED AND SUPPLEMENTAL PLEADINGS
(a) Amendments: A party may amend a pleading once
as a matter of course at any time before a responsive
pleading is served. If the pleading is one to which no
responsive pleading is permitted and the case has not
been placed on a trial calendar, then a party may so
amend it at any time within 30 days after it is served.
Otherwise a party may amend a pleading only by leave of
Court or by written consent of the adverse party, and
leave shall be given freely when justice so requires.
* * *
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011